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1 – 10 of 439
Article
Publication date: 8 April 2024

Elvira Vieira, Ana Pinto Borges, Paula Lopes Rodrigues, Ana Maria Reis and Svitlana Ostapenko

Circular economy (CE) is receiving increasing worldwide attention as a manner to overcome the challenges linked to current trends of unsustainable energy and resource consumption…

Abstract

Purpose

Circular economy (CE) is receiving increasing worldwide attention as a manner to overcome the challenges linked to current trends of unsustainable energy and resource consumption. This paper aims to fill this gap and analyze the adherence to sustainable, access-based and collaborative consumption practices by exploring the role of CE awareness, specifically in the context of Porto, the second-largest city of Portugal.

Design/methodology/approach

The methodology of choice is quantitative, based on partial least square-based structural equation modeling.

Findings

The result shows that there is an influence of CE awareness on subsequent sustainable consumption models.

Research limitations/implications

Present research contributes to the theory on CE awareness and sustainable consumption. It proposes a model that could be applied in other countries. As this research is developed within the city of Porto, it may limit generalizations of obtained results.

Practical implications

As CE practices are embodied into national and local policies, this research contributes to understanding local contexts of CE practices dissemination, providing practical suggestions for businesses and policymakers aiming the transition to the CE.

Originality/value

An original approach to measuring the awareness of CE economy is proposed, that is analyzed not only from the familiarity perspective but in six dimensions of its construction: familiarity, importance, perception or interpretation, advantages, social impact and barriers in this process. Further, the conceptual model of the impact that these dimensions have on the adoption of sustainable consumption models (purchase of sustainable products, access-based and collaborative consumption) is proposed.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 31 December 2020

Ana Maria Reis, Ana Pinto Borges and Nuno Araújo

The need to reduce health expenditures raises the discussion on rationing possibilities and there is a growing interest in considering society's perspectives. The aim of this…

Abstract

Purpose

The need to reduce health expenditures raises the discussion on rationing possibilities and there is a growing interest in considering society's perspectives. The aim of this paper was to evaluate Portuguese citizens' opinion regarding the imposition of limits on National Health Service (NHS) spending. We also asked who decides how NHS money is spent, in order to obtain the respondents' views on public involvement.

Design/methodology/approach

An online questionnaire was used to collect data. Descriptive and inferential statistics, factorial analysis and a logit model were applied.

Findings

Our results showed that most of the respondents believe citizens have low participation on NHS' financial decisions, confirming the lack of public involvement. Health professionals are more likely to agree with limits on NHS spending, which could indicate potential inefficiencies.

Practical implications

From a health policy perspective, we have concluded that different stakeholders should be involved before deciding how public spending limits should be implemented. Health professionals' perspectives should be considered, taking advantage of their experience.

Originality/value

The main novelty of this paper is the evaluation of whether there should be limits on NHS spending, comparing health professionals and non-health professionals.

Details

International Journal of Health Governance, vol. 26 no. 2
Type: Research Article
ISSN: 2059-4631

Keywords

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 12 November 2019

Ana-María Casado-Molina, Celia M.Q. Ramos, María-Mercedes Rojas-de-Gracia and José Ignacio Peláez Sánchez

Companies are currently facing the challenge of understanding how their business is affected by the large volume of opinions continually generated by their stakeholders in social…

Abstract

Purpose

Companies are currently facing the challenge of understanding how their business is affected by the large volume of opinions continually generated by their stakeholders in social media regarding their intangible assets (experiences, emotions and attitudes). With this in mind, the purpose of this paper is to present an innovative management model, named E2AB, to measure and analyse reputational intangibles from digital ecosystems and their impacts on tangible assets.

Design/methodology/approach

The methodology applied was big data and business intelligence techniques. These methods were used in the computing process to obtain daily data from every asset guarantees that the model is validated with robust data. This model has been corroborated using data from the banking sector, specifically 402,383 net data inputs from the digital ecosystems.

Findings

This study illustrates the existence of a holistic influence of intangible assets over tangible assets. The findings demonstrate complex relationships between tangible and intangible assets, determined not only by the type of variable but also by its valence and intensity.

Practical implications

These findings may help chief communication officers and general managers a better understanding of how intangible assets extracted from online users’ opinions are related to their organisation’s tangible assets plus a chance to find out about their impact and how to manage them for a practical and agile decision making in real time.

Originality/value

It is a pioneering work in establishing a model, which demonstrates transversal and holistic relationships between relational intangible and tangible assets of firms from digital ecosystems, using business intelligence techniques.

Details

Industrial Management & Data Systems, vol. 120 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 3 April 2018

Muhammad Arslan, Christophe Cruz, Ana-Maria Roxin and Dominique Ginhac

The purpose of this paper is to improve the safety of construction workers by understanding their behaviors on construction sites using spatio-temporal (ST) trajectories.

Abstract

Purpose

The purpose of this paper is to improve the safety of construction workers by understanding their behaviors on construction sites using spatio-temporal (ST) trajectories.

Design/methodology/approach

A review of construction safety management literature and international occupational health and safety statistics shows that the major reasons for fatalities on construction sites are mobility-related issues, such as unsafe human behaviors, difficult site conditions, and workers falling from heights and striking against or being struck by moving objects. Consequently, literature has been reviewed to find possible technological solutions to track the mobility of construction workers to reduce fatalities. This examination has suggested that location acquisition systems, such as Global Positioning System (GPS), have been widely used for real-time monitoring and tracking of workers on construction sites for hazard prevention. However, the raw data captured from GPS devices are generally available as discrete points and do not hold enough information to understand the workers’ mobility. As a solution, an application to transform raw GPS data into ST trajectories using different preprocessing algorithms is proposed for enhancing worker safety on construction sites.

Findings

The proposed system preprocesses raw GPS data for stay point detection, trajectory segmentation and intersection of multiple trajectories to find significant places and movements of workers on a construction site to enhance the information available to H&S managers for decision-making processes. In addition, it reduces the size of trajectory data for future analyses.

Originality/value

Application of location acquisition systems for construction safety management is very well addressed in the existing literature. However, a significant gap has been found: the usage of preprocessed ST trajectories is still missing in workers’ safety monitoring scenarios in the area of construction management. To address this research gap, the proposed system uses preprocessed ST trajectories to monitor workers’ movements on a construction site to identify potentially unsafe behaviors.

Details

Smart and Sustainable Built Environment, vol. 7 no. 1
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 23 July 2021

Ana Maria Gomez-Trujillo and Maria Alejandra Gonzalez-Perez

This paper aims to summarize previous research findings on the mutual relation between digital transformation and sustainability at a firm-level. Up to date, there is a gap in the…

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Abstract

Purpose

This paper aims to summarize previous research findings on the mutual relation between digital transformation and sustainability at a firm-level. Up to date, there is a gap in the literature linking both concepts and a generalized call for more studies.

Design/methodology/approach

This research uses a systematic literature review of 89 published studies. After detailed content analysis filters, the authors used 75. The authors present the results following the “Six W” guidelines for systematic literature reviews.

Findings

Findings reveal that it is possible to suggest a research framework that considers digital transformation as a driver and a predecessor of sustainability. To survive the digital revolution, companies need to enhance their digital capabilities and balance their economic, environmental and social impacts.

Research limitations/implications

The precision of the equation used to search manuscripts might have excluded some critical studies that analyze both topics with different connotations beyond merely “Digital transformation” and “Sustainability.” Moreover, the heterogeneity of the findings makes it difficult to classify the findings in a specific context.

Originality/value

The present paper serves as a base to understand the implications of digital transformation on sustainable development for businesses and societies.

Details

Smart and Sustainable Built Environment, vol. 11 no. 4
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 13 December 2023

Marina Proença, Bruna Cescatto Costa, Simone Regina Didonet, Ana Maria Machado Toaldo, Tomas Sparano Martins and José Roberto Frega

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed…

Abstract

Purpose

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.

Design/methodology/approach

Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.

Findings

The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.

Research limitations/implications

The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.

Practical implications

Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.

Social implications

MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.

Originality/value

The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.

Abstract

Details

International Journal of Sociology and Social Policy, vol. 12 no. 4/5/6/7
Type: Research Article
ISSN: 0144-333X

Article
Publication date: 6 June 2016

Cátia Raminhos, Ana Paula Cláudio, Maria Beatriz Carmo, Augusta Gaspar, Susana Carvalhosa and Maria de Jesus Candeias

The purpose of this paper is to present a Serious Game with the main purpose of inducing attitude changes as a way to prevent bullying, in a target audience of young people…

Abstract

Purpose

The purpose of this paper is to present a Serious Game with the main purpose of inducing attitude changes as a way to prevent bullying, in a target audience of young people between 10 and 12 years old.

Design/methodology/approach

The rationale for prevention is: first, to help victims of these aggressive episodes to acquire or improve competencies in avoiding or dealing with future real bullying situations; and second, to promote empathy toward the victims in bystanders. A back office application complements the game, providing substantial assistance to psychologists while using the game with patients in therapy or in research work.

Findings

Both components, the game and the back office, were evaluated with volunteers. The user study leads the authors to the conclusion that the current version of the game holds good potential in bullying prevention: the young people that played the game in a continuous time span, at the end of this testing process, have expressed improvements in their bullying prevention strategies. The back office application, a distinctive feature of the solution when compared to other similar bullying prevention solutions, was positively assessed by the psychologists who tested it.

Originality/value

The game deals with strong social features, such as number of friends and invitations to social events (e.g. a birthday party), to which young people give much importance. Additionally, it offers a variability of scenarios and consequences of actions, taking into account the user’s performance in the game. The main factors that makes the presented solution stand out in comparison with other similar bullying prevention solutions are mainly the following: It includes a back office application to assist therapists with data management features; the role of the player in the game can be chosen according to his own profile; it is possible to play even outside a therapy session (e.g. at home); and it is a portable solution.

Details

International Journal of Pervasive Computing and Communications, vol. 12 no. 2
Type: Research Article
ISSN: 1742-7371

Keywords

Article
Publication date: 18 April 2017

Rúben Silva Barros and Ana Maria Dias Simões da Costa Ferreira

By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company.

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Abstract

Purpose

By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company.

Design/methodology/approach

To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector.

Findings

The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors.

Research limitations/implications

The designed model is compared to other models presented in the literature.

Practical implications

This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations.

Originality/value

As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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